Ohio Revised Code
Ohio Rev. Code § 5311.11 (2026)
Each unit is separate parcel for taxation and assessment purposes
✓ current as of May 2026
Find cases:
SyfertCases citing this section
ORCcodes.ohio.gov (official)
Justiaon Justia
CornellLII Search
CasesGoogle Scholar
Effective:
July 20, 2004
Latest Legislation:
House Bill 135 - 125th General Assembly
Each unit of a condominium property and the undivided interest in the common elements appurtenant to it is deemed a separate parcel for all purposes of taxation and assessment of real property, and no other unit or other part of the condominium property shall be charged with the payment of those taxes and assessments.